The position of the State Audit Office in the branches of power

Abstract

During the twenty years of the State Audit Office's (SAO) existence, a number of studies have been drawn up to position it, based on its activity, in the system of organisations that exercise public power. Still, in the light of decisions passed by the Constitutional Court in the past few years, it is worth examining the relation of the SAO to each of the branches of power as defined in the Constitution, as well as the role of its reports based on its auditing activity.